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    Accounting Bulletins

    The bulletins listed below have been issued by the School Finance Division of the Office of Comptroller Operations.  All bulletins are posted as PDF documents.

    ​BULLETIN NUMBER​SUBJECT
    ​2019-01​Implementation of GASB Statement #84 - Fiduciary Activities (Revised)
    2010-02Implementation of GASB Statement #54 - Governmental Fund Type Definitions
    2010-01​​Implementation of GASB Statement #54 - Fund balance Reporting
    2008-03​Accounting for Nonpublic Expenditures
    ​2008-02​Accounting for Pass-Through Payments
    2008-01​​Accounting for Medical Assistance (MA) Payments - Updated 9/7/2023
    ​2007-01​Accounting for Capital Reserve Funds
    ​2005-02​Implementation of GASB Statement #45
    ​2004-01Account Code Changes for Revenues and Expenditures​ - OBSOLETE/DELETED as of 10/09/2020
    ​2003-01​Capital Reserve Funds
    *Additional Pass-through guidance published in Bulletin #2008-02
    ​2002-01​Accounting for Student Activity Funds
    2001-02​Restricted Indirect Cost Rate Procedure Changes – OBSOLETE/DELETED as of 09/01/2016
    ​2001-01​Account Code Changes for Revenues and Expenditures - OBSOLETE/DELETED as of 10/09/2020
    ​2000-06​New Revenue to be Distributed per Act 16 of 2000 - OBSOLETE/DELETED as of 10/09/2020
    2000-05​Ability of Area Vocational Technical School Boards to Establish Capital Reserve Funds
    ​2000-04​Budgeting for Federal Funds
    ​2000-03​Proper Accounting for Link to Learn Funds - OBSOLETE/DELETED as of 10/09/2020
    2000-02​Fountain and Vending Agreements
    ​2000-01​Accounting for PURTA Distributions Received through the Commonwealth of PA - OBSOLETE/DELETED as of 10/09/2020
    1999-04Accounting for E-Rate Discounts
    ​1999-03​Accounting for Indirect Costs – OBSOLETE/DELETED as of 09/01/2016
    ​1999-02Accounting Requirements for School Entry Age Children that Remain in the Early Intervention Program
    ​1999-01Accounting for Refunds of Expenditures
    1998-02​Reporting Standards for Investment Gains and Losses
    1998-01​Accounting for Pass-through Grants and Other Shared State and Federal Grants
    *Additional Pass-through guidance published in Bulletin #2008-02

    Questions regarding the Accounting Bulletins can be directed to School Finance at RA_Schlfin@pa.gov